2009 (3) TMI 693

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..... in favor of supplier of the raw materials - Held that: - the Notification is a conditional Notification and it was the option of the supplier to avail or not to avail the same. In any case, the assessments have already been made at the supplier’s end accepting duty payment by him and cannot be re-opened at the appellant’s end. Admittedly, duty stands paid by the suppliers, in which case the appel .....

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..... plier to avail or not to avail the same. In any case, the assessments have already been made at the supplier s end accepting duty payment by him and cannot be re-opened at the appellant s end. Admittedly, duty stands paid by the suppliers, in which case the appellants would be entitled to avail the credit on the same. 3. In view of the above, I set aside the impugned order and allow the appeal w .....

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